The Arkansas property tax reappraisal cycle is the process counties use to update real estate values for tax purposes A reappraisal can change market value assessed value and the estimate shown by a property tax calculator
Reappraisal does not automatically mean your tax bill rises by the same percentage as market value Taxable value caps credits, exemptions, and local millage changes all matter
The Two-Year Property Tax Timeline
Arkansas DFA explains that the property tax timeline spans two years. The first year establishes assessed values and levies millage rates. The second year collects and distributes the taxes
This timing is why a value change may show up before the related tax bill is due. It also explains why 2026 collections can reflect values and rates set earlier
How Often Counties Reappraise
The Arkansas DFA FAQ states that county wide reappraisals occur every three years or every five years depending on the rate of growth in real estate market value in the county
DFA also publishes reappraisal cycle information and maps Your county assessor can confirm the current local cycle and whether a recent notice reflects a county wide update new construction or a record correction
How Amendment 79 Caps Can Affect Taxable Value
Arkansas property tax relief rules can limit how quickly taxable assessed value rises after reappraisal DFA states that homestead taxable value can generally rise by no more than 5% per year after reappraisal until it reaches full assessed value
For non homestead real property the cap can be 10% per year. New construction newly discovered property and substantial improvements are exceptions that can be assessed at full value
How Reappraisal Changes a Calculator Estimate
A calculator estimate depends on the value entered If a county reappraisal raises market value from 220,000 to $260,000, the assessed value estimate changes from 44,000 to $52,000 beforecaps.
At 50 mills, that difference changes pre credit tax from 2,200 to 2,600 If taxable value caps apply the official tax bill may move more slowly than the raw market value change
What to Do When You Receive a New Value
- Compare the property details with your actual home
- Check square footage additions, condition, and land classification
- Compare recent sales of similar homes
- Ask the assessor about caps freezes, and homestead status
- Use the appeal guide before the equalization deadline if the value appears wrong
Reappraisal changes often interact withAmendment 79 taxable value caps, theage 65 or disabledfreeze, and the2026 homestead credit.
Update Your Estimate After Reappraisal
Enter the newmarket value and county rate to see how a reappraisal could affect your annual tax
Run a New Estimate →Frequently Asked Questions
Does reappraisal happen every year?
No County wide reappraisals generally occur on a three year or five year cycle depending on county market growth
Can my taxable value rise less than market value?
Yes Amendment 79 caps can slow taxable assessed value increases for qualifying property
Can new construction bypass caps?
New construction and substantial improvements can be assessed at full value under Arkansas DFA guidance.
Works Cited
"Arkansas Assessment Coordination Division."Arkansas Department of Finance and Administration, 9 Dec. 2025, https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/.
"Property Tax Relief."Arkansas Department of Finance and Administration, 3 Dec. 2025, https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/property-tax-relief/.
"Reappraisal Cycle Information."Arkansas Department of Finance and Administration, 4 Dec. 2024, https://www.dfa.arkansas.gov/office/arkansas-assessment-coordination-division/real-property/reappraisal-cycle-information/.
"Frequently Asked Questions."Arkansas Department of Finance and Administration, Assessment Coordination Division,2023, https://www.dfa.arkansas.gov/wp-content/uploads/faqs-2023.pdf.